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A bill to be entitled

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An act relating to exemptions from the tax on sales, use,

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and other transactions; amending s. 212.08, F.S.;

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providing an exemption for electricity used by fresh fruit

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and vegetable packinghouses; providing an effective date.

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Be It Enacted by the Legislature of the State of Florida:

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     Section 1.  Paragraph (e) of subsection (5) of section

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212.08, Florida Statutes, is amended to read:

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     212.08  Sales, rental, use, consumption, distribution, and

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storage tax; specified exemptions.--The sale at retail, the

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rental, the use, the consumption, the distribution, and the

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storage to be used or consumed in this state of the following are

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hereby specifically exempt from the tax imposed by this chapter.

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     (5)  EXEMPTIONS; ACCOUNT OF USE.--

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     (e)  Gas or electricity used for certain agricultural

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purposes.--

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     1.  Butane gas, propane gas, natural gas, and all other

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forms of liquefied petroleum gases are exempt from the tax

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imposed by this chapter if used in any tractor, vehicle, or other

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farm equipment which is used exclusively on a farm or for

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processing farm products on the farm and no part of which gas is

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used in any vehicle or equipment driven or operated on the public

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highways of this state. This restriction does not apply to the

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movement of farm vehicles or farm equipment between farms. The

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transporting of bees by water and the operating of equipment used

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in the apiary of a beekeeper is also deemed an exempt use.

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     2. Electricity used directly or indirectly for production,

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packing, or processing of agricultural products on the farm, or

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used directly or indirectly in a packinghouse, is exempt from the

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tax imposed by this chapter. As used in this subsection, the term

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"packinghouse" means any building or structure where fruits and

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vegetables are packed or otherwise prepared for market or

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shipment in fresh form for wholesale distribution. The exemption

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does not apply to electricity used in buildings or structures

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where agricultural products are sold at retail. This exemption

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applies only if the electricity used for the exempt purposes is

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separately metered. If the electricity is not separately metered,

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it is conclusively presumed that some portion of the electricity

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is used for a nonexempt purpose, and all of the electricity used

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for such purposes is taxable.

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     Section 2.  This act shall take effect July 1, 2008.